There shall be a Borough Auditor appointed annually,
who must at the time of appointment be a registered municipal accountant
and the holder of such license issued by the New Jersey State Board
of Certified Public Accountants, which license must be at all times
during the term of office in full force and effect.
The Borough Auditor shall perform the following
duties and services:
A.
Conduct an audit in accordance with the statutes of
the State of New Jersey and in accordance with the requirements of
audit and the standard audit program established by the Division of
Local Government, Department of the Treasury of the State of New Jersey,
said audit to cover the Current Account, Trust Account, Capital Account,
Emergency Relief Account and the Police Pension Account, and to include
the offices of the Borough Clerk, Judge of the Municipal Court, Health
Department, Building Inspector and any other departments in the Borough.[1]
B.
Submit reports of the audit in sufficient number for
the Mayor and Council and other departments of the Borough and to
be filed with the Borough Clerk and with the Director of Local Government
of the State of New Jersey.
C.
Give assistance and advice in the preparation of the
local municipal budget.
D.
Prepare and submit periodical quarterly reports during
the year showing the status of the various accounts of the municipality.
E.
Prepare and submit an annual financial statement at
the end of each year required in connection with the preparation of
the budget for the following year.
F.
Attend meetings of the Mayor and Council at such times
as requested in connection with the financial, auditing or accounting
matters of the Borough.
G.
Give advice and guidance to the Mayor and Council
and all other departments during the year in matters relating to accounting
and bookkeeping as required.
